From: Erika Kellerhals Sent: Wednesday, January 18, 2017 2:59 PM To: Jeffrey E. Subject: qtip Bill wants to talk about the qtip — do you want to? <=span> E=ika A. Kellerhals Member Kellerhals Ferguson Kroblin =LLC Royal Palm Professional Building Tel: Fax: email: </=pan> &nbs=; Notice: This communication may contain privi=eged or other confidential information. If you are not the intended r=cipient, or believe that you have received this communication in error, ple=se do not print, copy, re-transmit, disseminate, or otherwise use this info=mation. Also, please indicate to the sender that you have received th=s e-mail in error, and delete the copy you received. Thank you.<=o:p> Circular 230: To ensure compliance with the=requirements imposed by the IRS, we inform you that any tax advice containe= in our communication (including any attachments) was not intended or writt=n to be used, and cannot be EFTA_R1_01326875 EFTA02349947 used, for the purpose of (i) avoiding any tax p=nalty or (ii) promoting, marketing or recommending to another party any tra=saction or matter addressed herein. 2 EFTA_R1_0 1326876 EFTA02349948